---
type: "tool"
title: "HRA Exemption Calculator"
description: "HRA exemption for FY 2025-26 and Tax Year 2026-27. The Income-tax Rules 2026 extend the 50% limit to 8 cities from 1 Apr 2026 — this uses the right list."
resource: "https://www.gstcalculators.in/hra-calculator.html"
language: "en"
bundle_generated: "2026-10-12"
---

# HRA Exemption Calculator

HRA exemption for FY 2025-26 and Tax Year 2026-27. The Income-tax Rules 2026 extend the 50% limit to 8 cities from 1 Apr 2026 — this uses the right list.

- Canonical page: [HRA Exemption Calculator](https://www.gstcalculators.in/hra-calculator.html)
- Publisher: [Tool Master Hub / GSTCalculators.in](../site.md)
- Category: [Tax and Loan Calculators](../categories/taxloan.md)

This is a discovery summary of the public page, not an independently reviewed replacement. Use the canonical page for current inputs, assumptions, formulas, source links and results. The bundle generation date does not mean that tax rules were reviewed on that date.

## Topics on the page

- Embed This Calculator On Your Site

## Questions and answers from the visible page

### Which cities get the 50% HRA exemption?

For FY 2025-26 (AY 2026-27): Delhi, Mumbai, Kolkata and Chennai only. From 1 April 2026 (Tax Year 2026-27) the Income-tax Rules 2026 add Bengaluru, Pune, Hyderabad and Ahmedabad, making eight.

### Did Bengaluru really move from 40% to 50%?

Yes, but only from 1 April 2026. If you are filing for FY 2025-26 your Bengaluru HRA is still capped at 40% of basic. Using the new 8-city list for last year's return would overstate your exemption.

### How is HRA exemption calculated?

It is the least of: actual HRA received; rent paid minus 10% of basic salary; and 50% of basic (8 notified cities) or 40% (everywhere else).

### Can I claim HRA under the new tax regime?

No. HRA exemption is available under the old regime only.

## Accuracy and corrections

[Methodology](https://www.gstcalculators.in/methodology.html) · [Editorial policy](https://www.gstcalculators.in/editorial-policy.html) · [Disclaimer](https://www.gstcalculators.in/disclaimer.html) · [Report a problem](https://www.gstcalculators.in/contact.html).